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master's thesis
RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR
Diplomski rad
2016. urn:nbn:hr:124:048972
Galić, Ana
University of Split
Faculty of economics Split

Cite this document

Galić, A. (2016). RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:048972

Galić, Ana. "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:048972

Galić, Ana. "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:048972

Galić, A. (2016). 'RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 10 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:048972

Galić A. RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:048972

A. Galić, "RAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:048972

Metadata
TitleRAČUNOVODSTVO DUGOTRAJNE IMOVINE NA PRIMJERU JP ELEKTROPRIVREDA HZ HB d.d. MOSTAR : Diplomski rad
AuthorAna Galić
MentorIvica Pervan (mentor)
MBZ: 253310
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj diplomski rad bavi se računovodstvom dugotrajne imovine, odnosno primjenom metoda naknadnog vrednovanja dugotrajne imovine. Nakon početnog priznavanja imovine, subjekt treba odabrati ili metodu troška ili metodu revalorizacije kao svoju računovodstvenu politiku te primijeniti tu politiku na dugotrajnu imovinu. Različite metode naknadnog vrednovanja imovine različito utječu na iskazivanje pozicija u financijskim izvještajima, mijenjaju se knjigovodstvena vrijednost imovine i kapital u bilanci, amortizacijski trošak i dobit u računu dobiti i gubitka, te posljedično i pokazatelji uspješnosti poduzeća. Kako bi se prikazao taj utjecaj, koristili su se financijski podaci za 2015. godinu iz poduzeća JP „Elektroprivreda HZ HB“ d.d. Mostar, koje primjenjuje metodu troška za naknadno vrednovanje dugotrajne imovine. Procjenu imovine na fer vrijednost, od strane nezavisnog procjenitelja Inženjerski biro d.d., poduzeće nije prihvatilo iz razloga što je primjenom metode revalorizacije, poslovni gubitak veći nego primjenom metode troška. Iako je metodom revalorizacije poboljšano imovinsko i financijsko stanje poduzeća, veći su troškovi amortizacije a time i gubitak razdoblja, dok je metodom troška manji gubitak radi manjeg troška amortizacije.
Abstract (english)
This thesis deals with long-term assets accountancy, i.e. with the implementation of methods of subsequent valuation of long-term assets. After the recognition of assets the subject needs to choose either the cost model or revaluation model as the custom accounting policy and apply it on long-term assets. Different models of subsequent valuation affect the display of positions in financial reports, causing the change in book value of assets and equity in balance sheet, depreciation charge and profit in profit/loss account, and consequently, company's performance indicators. Financial data of JP “Elektroprivreda HZ HB” d.d. Mostar (year 2015) have been used to show this effect. The company uses cost model for long-term assets valuation. Fair value measurement of assets made by independent estimator “Inženjerski biro” was not accepted by the company because the usage of revaluation model represented the business loss to be higher than it was when the cost model was used. Even though the revaluation method increases the value of assets and financial situation of the company, it also makes the depreciation charge bigger, resulting in overall loss. On the other hand, overall loss is decreased because of the smaller depreciation charge.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:048972
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-11 08:18:38